Winterbotham v. Commissioner’s Empirical Analysis
1942
Citation profile
27
cited by 27 later decisions
1
cited 1 times by the Supreme Court
June 1953
most recently cited
2 federal appellate · 1 district ·
Relationships
Relies on United States v. Pelzer · Helvering v. Hutchings · Ryerson v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under no circumstances were the beneficiaries entitled to the present use, possession, and enjoyment of the corpus of the trust”
1 later decision quote this exact passagee.g. Polk v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.